APES 215 Forensic Accounting Services (Revised December 2013)

1 Introduction

APES 215 Forensic Accounting Services (Revised December 2013)

Lawyers and barristers working with forensic accountants, and in particular those acting as Expert Witnesses, should be aware that the existing standard, APES 215 Forensic Accounting Services ('APES 215' or 'the Standard') has been revised. The revisions are designed to ensure the provision of quality and ethical Forensic Accounting Services.

In this issue of Forensic Matters, Fionna Oliver-Taylor, a director in our Melbourne office, discusses the key revisions to APES 215, which include:

• Guidance on the types of services that constitute Forensic Accounting Services.
• Extending the definition of Expert Witness to include Members 'otherwise obligated'.